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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Double Taxation Relief Manual: Contents

ADMISSIBLE AND INADMISSIBLE TAXES

List of countries (in alphabetical order)

Zambia

  1. DT20850
    Zambia: Agreements
  2. DT20852
    Zambia: Credit
  3. DT20853
    Zambia: Source of income
  4. DT20854
    Zambia: Subject to tax
  5. DT20855
    Zambia: Dividends
  6. DT20857
    Zambia: Students
  7. DT20858
    Zambia: Tax spared
  8. DT20859
    Zambia: Relief from Zambian tax
  9. DT20890
    Zambia: Underlying Tax
  10. DT20900
    DT: Zambia: double taxation agreement, Article 1: Personal scope
  11. DT20901
    DT: Zambia: double taxation agreement, Article 2: Taxes covered
  12. DT20902
    DT: Zambia: double taxation agreement, Article 3: General definitions
  13. DT20903
    DT: Zambia: double taxation agreement, Article 4: Fiscal domicile
  14. DT20904
    DT: Zambia: double taxation agreement, Article 5: Permanent Establishment
  15. DT20905
    DT: Zambia: double taxation agreement, Article 6: Limitation of Relief
  16. DT20906
    DT: Zambia: double taxation agreement, Article 7: Income from immovable property
  17. DT20907
    DT: Zambia: double taxation agreement, Article 8: Business profits
  18. DT20908
    DT: Zambia: double taxation agreement, Article 9: Shipping and air transport
  19. DT20909
    DT: Zambia: double taxation agreement, Article 10: Associated enterprises
  20. DT20910
    DT: Zambia: double taxation agreement, Article 11: Dividends
  21. DT20911
    DT: Zambia: double taxation agreement, Article 12: Interest
  22. DT20912
    DT: Zambia: double taxation agreement, Article 13: Royalties
  23. DT20913
    DT: Zambia: double taxation agreement, Article 14 Capital gains
  24. DT20914
    DT: Zambia: double taxation agreement, Article 15 Independent personal services
  25. DT20915
    DT: Zambia: double taxation agreement, Article 16: Employments
  26. DT20916
    DT: Zambia: double taxation agreement, Article 17 Directors' fees
  27. DT20917
    DT: Zambia: double taxation agreement, Article 18: Artistes and athletes
  28. DT20918
    DT: Zambia: double taxation agreement, Article 19: Pensions
  29. DT20919
    DT: Zambia: double taxation agreement, Article 20: Governmental functions
  30. DT20920
    DT: Zambia: double taxation agreement, Article 21: Research personnel and students
  31. DT20921
    DT: Zambia: double taxation agreement, Article 22: Income not expressly mentioned
  32. DT20922
    DT: Zambia: double taxation agreement, Article 23: Elimination of Double Taxation
  33. DT20923
    DT: Zambia: double taxation agreement, Article 24: Personal allowances
  34. DT20924
    DT: Zambia: double taxation agreement, Article 25: Non-discrimination
  35. DT20925
    DT: Zambia: double taxation agreement, Article 26: Mutual agreement procedure
  36. DT20926
    DT: Zambia: double taxation agreement, Article 27: Exchange of information
  37. DT20927
    DT: Zambia: double taxation agreement, Article 28: Territorial extension
  38. DT20928
    DT: Zambia: double taxation agreement, Article 29: Entry into force
  39. DT20929
    DT: Zambia: double taxation agreement, Article 30: Termination